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TMI Blog2025 (5) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 226 of the Constitution of India challenging inter alia the show cause notice dated 26th September, 2023 bearing reference no. ZD0709230567136 (hereinafter, 'the SCN') issued by the Office of GST Officer, Department of Trade & Taxes, Government of NCT of Delhi. Furthermore, this petition also challenges the consequent order dated 24th December, 2023, bearing reference no. ZD0712231399565. (hereinafter, 'the impugned order'). 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes (hereinafter, 'the impugned notification'). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notification h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on no. 9. The Patna High Court has upheld the validity of Notification no.56. Whereas, the Guwahati High Court has quashed Notification No. 56 of 2023 (Central Tax). 6. The Telangana High Court while not delving into the vires of the assailed notifications, made certain observations in respect of invalidity of Notification No. 56 of 2023 (Central Tax). This judgment of the Telangana High Court is now presently under consideration by the Supreme Court in S.L.P No 4240/2025 titled M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Supreme Court vide order dated 21st February, 2025, passed the following order in the said case: "1. The subject matter of challenge before the High Court was to the legality, validity an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under: "65. Almost all the issues, which have been raised before us in these present connected cases and have been noticed hereinabove, are the subject matter of the Hon'ble Supreme Court in the aforesaid SLP. 66. Keeping in view the judicial discipline, we refrain from giving our opinion with respect to the vires of Section 168-A of the Act as well as the notifications issued in purported exercise of power under Section 168-A of the Act which have been challenged, and we direct that all these present connected cases shall be governed by the judgment passed by the Hon'ble Supreme Court and the decision thereto shall be binding on these cases too. 67. Since the matter is pending before the Hon'ble Supreme Court, the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Petitioners, without delving into the question of the validity of the said notifications at this stage. 11. The said categories and proposed reliefs have been broadly put to the parties today. They may seek instructions and revert by tomorrow i.e., 23rd April, 2025." 5. As observed by this Court in the order dated 22nd April, 2025 as well, since the challenge to the above mentioned notifications is presently under consideration before the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors., the challenge made by the Petitioner to the impugned notification in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court. 6. On fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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